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- Title 6. Education
- Subtitle 2. Elementary and Secondary Education Generally
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- Subchapter 4. District Finances
Ark. Code § 6-20-409 Petty Cash Fund
Library | Arkansas Statutes |
Edition | 2023 |
Currency | Current with legislation from the 2023 Regular and First Extraordinary Sessions. |
Year | 2023 |
Citation | Ark. Code § 6-20-409 |
(a) In order to simplify and expedite fiscal affairs of school districts relating to the payment of miscellaneous items of expenditures incident to their operation, any school district is authorized to create a fund for each school within a district to be known as the "petty cash fund".
(b) No payment shall be made from the petty cash fund until the supplies or materials have been delivered and a copy of the invoice or invoices filed with the approval of the school district board of directors.
(c)
(1) As funds in the petty cash fund become depleted, the financial secretary of the school district shall draw a warrant upon the county treasurer, or district treasurer if the school district has its own treasurer, payable out of the appropriate fund for reimbursement of expenditures made from the petty cash fund.
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